Allowable and Non-Allowable Costs Guidance
Allowable and Non-Allowable Costs
1. General Categories of Allowable Non-Allowable Costs
In the event of any questions or potential conflicts please contact your Program Coordinator for guidance.
Allowable Expenditures
- Involvement of parents, business, and labor in planning and operation
- Involvement of parents, business and labor in planning & operation
- Career guidance and academic counseling
- Work related experiences for both students and faculty
- Programs for special populations
- Education and business partnerships
- Secondary and Post-secondary linkages
- Mentoring and support services
- Upgrading equipment or adapting facilities required for equipment installation
- Job counseling and placement programs
- Non-traditional training and employment
- Insurance or maintenance on equipment purchased with grant money
- Personnel services that do not supplant
- Operating expenses that do not supplant
- Consultants
- Instructional materials that do not supplant
- Travel
- Instructional equipment
Non-allowed Expenditures
Activities that support the following broad categories are not allowed at the local level.
- Student expenses or direct assistance to students
- Entertainment
- Awards and memorabilia
- Individual memberships
- Memberships or anything related to lobbying
- Fines and penalties
- Expenses that supplant
- Audits except single audit
- Contributions and donations
- Contingencies
- Facilities
- Furniture
- General Advertising
- Alcohol
- Fundraising
- General administration apart from program administration
Exception: Colleges may have plans targeting specific core indicators. Must obtain prior
approval from NCCCS.